From the point of view of philosophy, the article considers the “bird’s name” (Gogol) and the bird “code” of the symbolism and mythical poetics of Gogol’s Dead Souls. More particularly, the author draws parallels between the folkloric Creation of the World, the comic cosmogony of Aristophanes’ The Birds and Gogol’s poem. The authors establishes an interconnection between Gogol’s images of “soul” and “troika-bird”.